5-8 Rosmila

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Any remaining errors or omissions rest solely with the author(s) of this paper.

ABSTRACT

IntroductionAcademic research is normally underpinned by some basic meta-theoretical and philosophical assumptions

directly or indirectly defined by the researcher. This article reviews the assumptions underlying the

different sociological research paradigms, the construction of accounting research paradigms and the case

for interpretive research approach.

Sociologi Research ParadigmsBurrell and Morgan (1979) identified four sociological research paradigms based on the relationships of two

principal dimensions as presented in Figure 1. The paradigms are defined as “very basic meta-theoretical

assumptions, which underwrite the frame of reference, mode of theorising and modus operandi of the

social theorists who operate within them” (Burrell and Morgan, 1979, p.23).

Understanding Accounting Research Paradigms: TowardsAlternative Methodologies

Rosmila Senik

Department of Accounting & Finance

Faculty of Economics & Management

University Putra MalaysiaE-mail: [email protected]

Figure 1: Burrell and Morgan’s sociological framework

Numerous research, including accounting-based research were informed by the so

called ‘scientific approach’. However, many researchers have started to realise that the

ontology of accounting is more analogous to the social sciences rather than the natural

sciences. This paper attempts to understand the differences of the methodologies

and the paradigm shift by reviewing the basic assumptions underlying the differentsociological research paradigms, the construction of accounting research paradigms

and the case for interpretive research approach.

Keywords: Research Paradigms, Research Methodology, Mainstream Methodology,

Interpretive Methodology and Critical Methodology

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The first principal dimension is the subjective-objective aspect, which is prescribed based on philosophical

assumptions related to ontology, epistemology, human nature and methodology.

Ontology is concerned with the nature of ‘reality’, whether the reality is given “out there” or is a product

of one’s mind. Subjectivists, who are also known as nominalists, view the social world as the outcome of

individual consciousness, whereas the objectivist approach is called realism, which emphasise that realityis external and exists independently of an individual’s appreciation.

Epistemology debates the nature of knowledge. The debatable questions regard what forms it takes and

how it can be acquired and passed on to other people. Subjective researchers tend to be phenomenologist,

as they see knowledge of the world as being soft, subjective and intuitive, able to be obtained, through

personal investigation and experience. In contrast, positivist researchers understand the social world

through explanation based on predicted regularities and causal relationships among components (Burrell

and Morgan, 1979).

The human nature assumption emphasises the connection between human beings and their

environment. In the subjective dimension, human beings are autonomous and free-willed, and act

voluntarily in creating the world, whereas, objectivists view man and his activities as being determined by

the environment (Burrell and Morgan, 1979). Finally, the methodological issues relate to the approach taken in the process of conducting research.

The first three assumptions debated above influenced the researcher as regards to methodological choices.

If the personal subjective quality in experiencing the world is stressed, an ideographic methodological or

qualitative approach, using observation or in-depth interviews, for example, is emphasised, as it allows

insights into individuals’ inner world and more focus on qualitative aspects. Alternatively, if the social

world is assumed as a hard, external, objective reality, as in the natural sciences, then, the nomothetic

methodological or quantitative study is applicable. It utilises standard research instruments, such as

questionnaires and surveys to collect quantitative type data, which are then analysed using statistical

techniques to identify, explain and predict relationships and regularities among social elements (Burrell

and Morgan, 1979).

The second principal dimension is the two distinctive views and interpretations of the nature of

“society”. One is regulation sociology, which concerns itself with maintaining the status quo, social order,

consensus, social integration and cohesion, solidarity, need satisfaction and actuality bringing to unity. The

other is radical change sociology, which focuses on structural conflict, modes of domination, contradiction,

emancipation, deprivation, and potentiality leading to radical change (Burrell and Morgan, 1979).

The second principal dimension is the two distinctive views and interpretations of the nature of

“society”. One is regulation sociology, which concerns itself with maintaining the status quo, social order,

consensus, social integration and cohesion, solidarity, need satisfaction and actuality bringing to unity. The

other is radical change sociology, which focuses on structural conflict, modes of domination, contradiction,

emancipation, deprivation, and potentiality leading to radical change (Burrell and Morgan, 1979).

The above two dimensions create four contiguous but mutually exclusive paradigms: the functionalist,

the interpretive, the radical humanist, and the radical structuralist (see Figure 1). Their commonality in one

of the two dimensions distinct from the other can be traced. For example, the interpretive and functionalist,both try to explain the society as stable, in order and regulated. However, they see the world from different

perspectives; the interpretive stresses the subjective aspect of the world, while the functionalist emphasises

the objective features of it.

Accounting Research ParadigmsBurrell and Morgan’s (1979) construction of a general sociological research framework has become a

foundation for many researchers, such as Hopper and Powell (1985), Laughlin (1995) and Ryan et al.(2002),

who explored alternative methodological approaches from an accounting research perspective. The main

methodological approaches can be classified as mainstream, interpretive and critical.

The mainstream school of thought, known as functionalism in Burrell and Morgan’s (1979) framework

comprises research approaches, such as objectivism, social systems theory, and pluralism, as described

in Hopper and Powell (1985). Laughlin (1995) categorises the positivist, realist, instrumentalist and

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conventionalist approaches in the same group as functionalism. In general, all of the theories are in the

functional frame of preference, which treats individuals and organisations as external reality, constrained

by the environment they inhabit. Thus, mainstream researchers adopt a scientific approach and emphasise

quantitative methods. Concerning the society, some of them observe inequalities of power and structure,

but those disagreements are reconcilable towards a unitary goal and stability of society.An interpretive methodology attempts to describe, understand and interpret the meanings that

human actors apply to the symbols and structures within the settings in which they find themselves.

Symbolic interactionism, grounded theory and ethnomethodology approaches are within this school of

thought (Laughlin, 1995; Parker and Roffey, 1997). All of them have social subjectivity and disagreement

with mainstream approach in common.

Critical or radical research comprises theories, such as Marxism, Structuration, German critical theory

and French critical theory (Laughlin, 1995; Ryan et al., 2002). In general, critical theorists regard populations

as consisting of conflicting components and being subject to systems of power that lead to disparity and

separation in all aspects of life. Their concern is to construct understanding of the social and economic

world while criticising the status quo (Hopper and Powell, 1985). The radical structuralist and radical

humanist strands (Figure 1) of Burrell and Morgan’s (1979) framework are seen as dialectical aspects of thesame reality. Hence, they are incorporated into a single philosophical framework straddling the subjective-

objective dimension (Hopper and Powell, 1985; Ryan et al., 2002).

The similarities between the interpretive and critical approaches in terms of the subjective value of the

social world are acknowledged. Interpretive research focuses more on how accounting is socially created

and how the perceptions attached to it preserve the status quo rather than explaining which ideological

pressure is influential and which group interest is met by regulation as focused by critical researcher (Hopper

and Powell, 1985). Considering the non-dichotomy of the two ends, in the views that society is potentially

in conflict, with inherent structures of power and domination, but reconciliated through common schemes

of social meanings, or population is expected to change the current situation, while retaining some aspects

of it, for a better future, Laughlin (1995) posits this stance of research in the low to medium level of change

in his framework. A low level of change implies emphasis on preserving the status quo; a medium level

of change position means readiness to change while preserving certain aspects of the current situation

(Laughlin, 1995).

Baker and Bettner (1997) indicate that the main or primary disagreement between interpretive and

critical research is the willingness of critical research to take a particular stance regarding the nature and

purpose of the research and its political and societal implications, whereas interpretive research purports to

take a ‘neutral ‘stance. Furthermore, grounded theory researchers enter the natural world of the participants

as novices, having to discover not only concepts and relationships but also research question (Parker and

Roffey, 1997).

Research in the social sciences has been identified as having predominantly been informed by the

functionalist paradigm. The strengths of the mainstream approach are recognised. However, the natural

sciences methods have come to be seen as increasingly unsatisfactory as a basis for a social research.

Mismatch between theory and practice occured with the use of scientific approach given the fact thatvery little research has been published in the interpretive and critical styles Parker and Roffey (1997). Chua

(1986) comments that:

“Mainstream accounting … with its emphasis on hypothetico-deductivism and

technical control, possesses certain strengths but has restricted the range of

problems studied and the use of research methods” (Chua, 1986, p.601).

Baker and Bettner (1997) states:

“We argue that the type of research prevalent in the mainstream accounting

journals, which is characterized by a positivist methodological perspective and

an emphasis on quantitative methods, is incapable of addressing accountingcomplex ramification.” (Baker and Bettner, 1997, p.293)

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For example, while quantitative method enables researcher to detect variations between the elements under

investigation, it does not allow for an analysis of why such differences and gap emerge. Understanding of

this complex issue can be enhanced through uses of multi-method qualitative study such as focus group,

interviews and observations, which enable such insights to be gained.

Researchers concur with the criticisms on using a scientific approach in social science studies and callfor a more naturalistic approach. There are many different approaches to naturalistic or interpretive research

(Denzin and Lincoln, 1994; Laughlin, 1995; Parker and Roffey, 1997; Creswell, 1998). Grounded theory is one

of them. The interpretive and grounded theory approaches and their theoretical assumptions and research

methods, are capable of addressing limitations of mainstream approach and producing frameworks that

“fit and work” through development of data out of initial systematic methods; grounded theory is more

likely to be a successful foundation for research and practice than theories logically deduced from a priori

assumptions (Parker and Roffey, 1997).

ConclusionImplicitly or explicitly, there is a set of philosophical beliefs or paradigms behind any accounting research.

Accounting research as part of the social science is based on the assumptions of the nature of the socialworld. The differences between the subjective and objective views of reality and the world lead to different

approaches to accounting research; mainstream, interpretive and critical. Contributions of mainstream

approaches are significant, but researchers are increasingly adopting the interpretive and critical approaches

to overcome the weaknesses of the mainstream. In conclusion, none of the approaches is dominant since it

all depends on the researchers, the matters as well as the situations studied.

References

Baker, C.R. and Bettner, M.S. (1997) Interpretive and Critical Research in Accounting: A Commentary on Its

Absence from Mainstream Accounting Research, Critical Perspectives on Accounting 8 (4): 293- 310.

Burrell, G. and Morgan, G. (1979) Sociological Paradigms and Organizational Analysis, Heinemann Educational

Books Ltd: London

Chua, W.F., (1986) Radical Developments in Accounting Thought, The Accounting Review 66 (4): 601-632.

Creswell, J.W. (1998) Qualitative Inquiry and Research Design: Choosing Among Five Traditions, Thousand

Oaks, Calif: London

Denzin, N. K. and Lincoln, Y. S. (1994) Introduction – Entering the Field of Qualitative Research, in Denzin,

N. K. and Lincoln, Y. S. (Eds) Hand Book of Qualitative Research, Sage Publications: Thousand Oaks, Calif:

London pp1-17.

Hopper, T and Powell, A., (1985) Making Sense Of Research Into the Organizational and Social Aspects of

Management Accounting: A Review of Its Underlying Assumptions, Journal of Management Studies

22(5): 429-465.

Laughlin, R. (1995) Methodological Themes: Empirical Research in AccounTing: Alternative Approaches and

a Case for “Middle-Range” Thinking, Accounting, Auditing and Accountability Journal 8 (1): 63-87.

Parker, L.D. and Roffrey, B.H. (1997) Methodological Themes, Back to the Drawing Board: Revisiting Grounded

Theory and the Everyday Accountant’s and Manager’s Reality, Accounting, Auditing, and Accountability

Journal 10 (2): 212-247.

Ryan, B., Scapen, R. W. and Theobald, M. (2002) Research Method and Methodology in Finance and Accounting,

(2nd edn), Thomson Publishing: London

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